A  firm hire Deloitte(a famous independent accountant firm) to perform external audit. The accounting firm will check the following factor of the company:

• The accuracy and completeness of the client's accounting process
• Verifying if the accounting records have been prepared with the applicable accounting framework (GAAP, IFRS,etc.)
• Verifying if the financial statements reflect the company's results and financial position
• Verify that critical controls that monitor a company’s financial data work as intended